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Lecture Cost management: A strategic emphasis - Chapter 9: Short-term profit planning: Cost-volume-profit (CVP) analysis

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After studying this chapter, you will know: Explain cost-volume-profit (CVP) analysis, the CVP model, and the strategic role of CVP analysis; apply CVP analysis for breakeven planning; apply CVP analysis for profit planning; apply CVP analysis using activity-based costing (ABC);…

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Chapter Nine Short-Term Profit Planning: Cost-Volume-Profit (CVP) McGraw­Hill/Irwin AnalysiCopyright © 2013 by The McGraw­Hill Companies, Inc. All rights reserved. Learning Objectives • Explain cost­volume­profit (CVP) analysis, the CVP model, and the strategic role of CVP analysis • Apply CVP analysis for breakeven planning • Apply CVP analysis for profit planning • Apply CVP analysis using activity­based costing (ABC) 9­2 Learning Objectives (continued) • Understand different approaches for dealing with risk and uncertainty in CVP analysis • Adapt CVP analysis for multiple products/ services • Apply CVP analysis in not­for­profit organizations • Identify the assumptions and limitations of CVP analysis 9- 3 CVP Analysis • CVP analysis is a planning tool for analyzing how operating decisions and marketing decisions affect short­term operating profit • CVP relies on an understanding of the relationship between variable costs, fixed costs, unit selling price, and output level (volume) 9- 4 CVP Analysis (continued) CVP analysis can be used in: – Setting prices for products and services – Determining whether to introduce a new product or service – Replacing a piece of equipment – Determining breakeven point – Making “Make­or­buy” (i.e., sourcing) decisions – Determining the best product mix – Performing strategic “what­if” (sensitivity) analysis 9- 5 ... - tailieumienphi.vn 1084964

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